Notification No. 59/2020-Central Tax dated 13-07-2020 (Due date of filing GSTR-4 i.e. Annual Return for Composition Taxpayers, extended to 31-08-2020

Notification No. 59/2020- Central Tax dated 13-07-2020

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 59/2020 – Central Tax
New Delhi, the 13th July, 2020

G.S.R…..(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated the 23rd April, 2019, namely:–

In the said notification, in the third paragraph, in the first proviso, for the figures, letters and words “15th day of July, 2020”, the figures, letters and words “31st day of August, 2020” shall be substituted.

[ GSTR-4 जो कि कम्पोजीशन स्कीम वाले TAXPAYERS के लिये ANNUAL RETURN है ( वित्त वर्ष 2019-20 से ), इसका DUE DATE वित्त वर्ष 2019-20 के लिये 31 अगस्त 2020 कर दिया गया है ]


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